Document v3pOzgLDz5Y1mJvByOY0m5v9

Dana Corporation Page 147 of 176 operating PAT less allocated corporate expenses and net interest expense, provides a secondary measure of profitability for our segments that is more comparable to that of a free-standing entity. The allocation is based on segment sales because it is readily calculable, easily understood and, we believe, provides a reasonable distribution of the various components of our corporate expenses among our diverse business units. Because the accounting guidance does not permit the allocation of corporate expenses to discontinued operations and we have elected not to allocate interest expense to discontinued operations, we have included the corporate expenses and interest expense previously allocated to AAG in Other in the segment tables. These amounts totaled $43, $36 and $37 in 2003, 2002 and 2001, respectively. We believe this avoids distorting the net profit (loss) previously reported for the remaining SBUs and presents amounts that 77 http://www.sec.gOv/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004